Overview 
For employers, the 2010 health care law mandates some fundamental changes in how their employees obtain health care coverage.
For small employers, the changes include access to new tax credits now and the ability to provide health care coverage through exchanges set up by states beginning in 2014. Large employers -- those with 50 or more full-time-equivalent employees -- face a more daunting challenge in meeting a mandate to provide coverage for all full-time employees or face penalties beginning in 2014.
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